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14 New Jersey opinions name it 2 courts 1990–2013 0 in the last five years
The cases below were cited by New Jersey courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Phelps Dodge Industries, Inc. v. Director, Division of Taxationgreen2 sentences2013The justification underlying this strict construction is that an “exemption from taxation is a departure from the equitable principle that everyone should bear his just and equal share of the public tax burden.” Phelps Dodge Indus., Inc. v. Dir., Div. of Taxation, 8 N.J.Tax 354, 358 (Tax 1986). 2004A third principle is that tax exemptions are “strictly construed because an exemption from taxation is a departure from the equitable principle that everyone should bear his just and equal share of the public tax burden.” Phelps Dodge Indus., Inc. v. Director, Div. of Taxation, 8 N.J.Tax 354, 358 (Tax 1986). | 5 | 5 |
Morris Township v. LF Associatesgreen2 sentences2010In exemption cases, “exemptions are to be strictly construed because an exemption from taxation is a departure from the equitable principle that everyone should bear just and equal share of the public tax burden.” Morris Township v. LF Associates, 10 N.J.Tax 240, 248 (1988). 2002In Morris Tp. v. LF Associates, 10 N.J.Tax 240, 248 (Tax 1988), the Tax Court held that, The general rule in interpreting tax exemptions is that such exemptions are to be strictly construed because an exemption from taxation is a departure from the equitable principle that everyone should bear his just and equal share of the public tax burden. | 2 | 3 |
St. Luke's Village, Inc. v. Peapack & Gladstone Boroughgreen2 sentences2005Luke’s Village Inc. v. Peapack & Gladstone Bor., 11 N.J.Tax 76, 80 (Tax 1990) (citing Princeton Univ. 1996Luke’s Village Inc. v. Peapack & Gladstone Bor., 11 N.J.Tax 76, 80 (Tax 1990) (citing Princeton Univ. | 2 | 2 |
Millington Quarry, Inc. v. Taxation Division Directorgreen1 sentence2013The rule of strict construction “means that the exemption is not to be extended beyond the ascertainable legislative intention.” Millington Quarry, Inc. v. Dir., Div. of Taxation, 5 N.J.Tax 144, 148 (Tax 1983) (citing Deubel v. Kervick, 33 N.J. 568, 574 , 166 A.2d 561 (1960)). | 1 | 1 |
Estell Manor City v. Sterngreen1 sentence2010“The burden of proof in a tax exemption case is always on the party claiming exemption.” Estell Manor City v. Stem, 14 N.J.Tax 394, 417 (1995). | 1 | 1 |
Metpath, Inc. v. Director, Division of Taxationgreen2 sentences2003Metpath, Inc. v. Director, Div. of Taxation, 96 N.J. 147, 152 , 474 A.2d 1065, 1067 (1984). “[A]n exemption from taxation is a departure from the equitable principle that everyone should bear his just and equal share of the public tax burden. 2003Metpath, Inc. v. Director, Div. of Taxation, 96 N.J. 147, 152 , 474 A.2d 1065, 1067 (1984). “[A]n exemption from taxation is a departure from the equitable principle that everyone should bear his just and equal share of the public tax burden. | 1 | 1 |
Jackson v. Township of Neptunegreen1 sentence2001See City of New Brunswick v. Rutgers Community Health Plan, Inc., 7 N.J.Tax 491, 498 (Tax 1985); see also Jackson v. Neptune Tp., 15 N.J.Tax 498, 504 (Tax 1996) (citation omitted) (explaining that “exemptions from local property taxation must be strictly construed because an exemption from taxation is a departure from the equitable principle that all taxpayers should bear their just and equal share of the public burden of taxation”). | 1 | 1 |
City of New Brunswick v. Rutgers Community Health Plan, Inc.green1 sentence2001See City of New Brunswick v. Rutgers Community Health Plan, Inc., 7 N.J.Tax 491, 498 (Tax 1985); see also Jackson v. Neptune Tp., 15 N.J.Tax 498, 504 (Tax 1996) (citation omitted) (explaining that “exemptions from local property taxation must be strictly construed because an exemption from taxation is a departure from the equitable principle that all taxpayers should bear their just and equal share of the public burden of taxation”). | 1 | 1 |
KSS Transportation Corp. v. Baldwingreen1 sentence1996Corp. v. Director, Div. of Taxation, 9 N.J. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in New Jersey. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Princeton University Press v. Borough of Princeton
green
2 sentences1997Princeton University Press v. Princeton, 35 N.J. 209, 214 , 172 A.2d 420 (1961). 1997Princeton University Press v. Princeton, 35 N.J. 209, 214 , 172 A.2d 420 (1961). | 2 | 1992–1997 |
Deubel v. Kervick
green
2 sentences2013The rule of strict construction “means that the exemption is not to be extended beyond the ascertainable legislative intention.” Millington Quarry, Inc. v. Dir., Div. of Taxation, 5 N.J.Tax 144, 148 (Tax 1983) (citing Deubel v. Kervick, 33 N.J. 568, 574 , 166 A.2d 561 (1960)). 2013The rule of strict construction “means that the exemption is not to be extended beyond the ascertainable legislative intention.” Millington Quarry, Inc. v. Dir., Div. of Taxation, 5 N.J.Tax 144, 148 (Tax 1983) (citing Deubel v. Kervick, 33 N.J. 568, 574 , 166 A.2d 561 (1960)). | 1 | 2013–2013 |